تأثير تطبيقات الذكاء الاصطناعي في الحد من ممارسات المحاسبة الإبداعية وانعكاسه على تقرير مراقب الحسابات

Rp-The impact of artificial intelligence applications on limiting creative accounting practices and its impact on the auditor's report.pdf

This study aimed to test the impact of the independent variable, artificial intelligence applications, represented by its following dimensions: machine learning and deep learning, expert systems, natural language processing, neural networks, continuous auditing, and robotic process automation, on the dependent variable, the auditor’s report, mediated by creative accounting practices. In light of current technological development, this represents the need for institutions to have more advanced tools to reduce opportunities for accounting manipulation and highlights the importance of employing artificial intelligence in the financial and supervisory field. This was done through a sample of (191) accountants and auditors who were selected from the study population consisting of private banks. The opinions of the accountants and auditors were surveyed through a questionnaire prepared for this purpose
The study concluded that there is a statistically significant relationship between the adoption of artificial intelligence applications and the reduction of opportunities for manipulation by facilitating the early detection of deviations and improving the transparency of financial information. One of the most important conclusions is the emphasis on the importance of employing artificial intelligence applications in institutions, as they contribute to enhancing the quality and credibility of auditors’ reports by detecting unusual patterns and identifying deviations. Thus, it helps to reduce creative accounting practices by adopting various mechanisms, including algorithms based on detecting anomalies and unusual accounting entries, and neural network technology that learns normal behavior and displays constraints that do not conform to that behavior. Intelligent systems supported by artificial intelligence help to adhere to rules, standardize procedures, and provide continuous monitoring based on identifying any deviations or errors
The study concludes with a set of recommendations, the most important of which is the need to strengthen financial control systems and the necessity for financial institutions to adopt smart technologies, including artificial intelligence technologies, and to develop specialized training programs in this field in a way that achieves the best benefit from these technologies and helps to enhance trust, contributes to adherence to accounting standards, and reduces incorrect practices.